2026:UHC:3472-DB I N THE HI GH COURT OF UTTARAKHAND AT NAI NI TAL HON’BLE THE CHI EF JUSTI CE SRI MANOJ KUMAR GUPTA AND HON’BLE SRI JUSTI CE SUBHASH UPADHYAY W RI T PETI TI ON ( M/ B) NO. 3 5 4 OF 2 0 2 6 0 7 TH MAY, 2 0 2 6 Wise Enterprises …… Petitioner Versus Commissioner, Central Goods & Services Tax and others …… Respondents Counsel for the petitioner : Mr. Pulak Raj Mullick, learned counsel Counsel for the respondents : Mr. Shobhit Saharia, learned counsel Th e Cou r t m ade t h e follow in g: JUDGMENT: ( per Sr i Man oj Ku m ar Gu pt a, C.J.) 1) The challenge though made to the order of remand by respondent No. 2 vide order dated 04.02.2026 is on a limited aspect, but during course of arguments, learned counsel for the petitioner submits that respondent No. 3 be directed to take decision in pursuance of the remand order within a fixed time frame, to which 1 2026:UHC:3472-DB Mr. Shobhit Saharia, learned counsel for the Revenue has no objection. 2) Accordingly, writ petition is disposed of with direction to respondent No. 3 to take decision in pursuance of the remand order positively within four weeks from the date of communication of the instant order. 3) Pending application(s), if any, also stand disposed of. _______________________ MANOJ KUMAR GUPTA, C.J. _ _ _ _ _ _ _ _ _ _ _ __ _ _ _ _ SUBHASH UPADHYAY, J. Dt: 07TH MAY, 2026 Negi 2 HIMANS HU NEGI Digitally signed by HIMANSHU NEGI DN: c=IN, o=HIGH COURT OF UTTARAKHAND, ou=HIGH COURT OF UTTARAKHAND, 2.5.4.20=bb3b60774012c1ef1dae20d13aaf1 16e73351fdaf6878326386908a7f90d5757, postalCode=263001, st=UTTARAKHAND, serialNumber=75BD9D0FB7F4A80990FC51A 722A6BC552D470EB4FD2F88DDF7C18DB2A 1524A4D, cn=HIMANSHU NEGI Date: 2026.05.07 16:43:43 +05'30'